TITLE GUARANTEE & TRUST CO. v. BOWERS

No. 41.

67 F.2d 892 (1933)

TITLE GUARANTEE & TRUST CO. v. BOWERS.

Circuit Court of Appeals, Second Circuit.

December 4, 1933.


Attorney(s) appearing for the Case

George Z. Medalie, U. S. Atty., of New York City (Frank Chambers, Asst. U. S. Atty., of New York City, of counsel), for appellant.

Simpson, Thacher & Bartlett, of New York City (Graham Sumner and Henry E. Keough, both of New York City, of counsel), for appellee.

Before MANTON, SWAN, and CHASE, Circuit Judges.


MANTON, Circuit Judge.

The tax here in question was paid as a result of an assessment of a documentary stamp tax in respect to the issue, by the appellee, of guaranteed first mortgage certificates without federal stamps affixed to them between July 1, 1925, and March 31, 1929, and again in March, 1930. Interest was demanded and paid without having been separately assessed after appellee's claim for refund had been demanded...

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